1001 : Cash - Treasury Pool Cash balance on deposit in the State Treasury. This amount is decreased when warrants are redeemed, NOT when they are written.

1002 : Cash-Uncertified Deposits This account is used to record deposits made to the bank, but for which a cash receipt was not processed until October 1 or later.

1003 : Petty Cash Used for periodically recording the balances in various departmental petty cash funds.

1004 : Cash In Transit Cash received, but not yet deposited in the State Treasury.

1005 : Cash - Corrections To Treasury For CAFR entries to correct errors in reported State Treasury cash.

1006 : Cash-Reductions For Bad Checks

1007 : Cash-Dept Deposit Adjustments For Treasury Department use only. This account is used to record errors on deposits from bank reports. Balance should be zero at the end of the 13th account period.

1008 : Cash - Reserved for Debt Service Reservation of treasury cash to insure that sufficient cash is on hand for Oct 1st debt service payment.

1009 : Cash - Change Fund For driver's license post fund for making change.

1010 : Cash - Outside Bank Accounts An account used to record the amount of cash in bank accounts outside of the State Treasury. Outside bank accounts may not be established without legal authorization.

1011 : Cash- Agency Fund Distribution For use during the 13th accounting period only. This account is used in the 13th accounting period to distribute amounts held for other State funds.

1012 : Cash-Knight Vs Al Sequestered

1014 : Cash - Treasury Special

1040 : Cash - RSA Clearing

1061 : Mental Health Cash Cash held by the Mental Health Department outside the State Treasury.

1102 : Time Deposits-Short Term A bank deposit that cannot be withdrawn before a date specified at the time of deposit.

1103 : Repurchase Agreements <91 Days An agreement in which the State (buyer-lender) transfers cash to a broker-dealer or financial institution (seller-borrower); the broker-dealer or financial institution transfers securities to the State and promises to repay the cash plus interest in exchange for the same securities or for different securities. See 1123 for terms over 91 days and 1153 for terms over 1 year.

1104 : U.S. Treasury Securities-Short Term Securities backed by the full faith and credit of the U.S. government, including Treasury bills, notes, and bonds.

1105 : U.S. Agency Securities-Short Term Securities issued and sponsored by agencies or instrumentalities of the U.S. government but NOT guaranteed by the full faith and credit of the U.S. government.

1106 : State & Local Government Securities-Short Term Securities issued and backed by state and local governments.

1107 : Mortgage Backed Securities-Short Term Securities backed by a pool of mortgages or mortgage pass-through certificates. Includes CMO'S issued by U.S. agencies such as FNMA and GNMA.

1108 : Direct Mortgage Investments-Short Term A temporary and conditional pledge of property to a creditor as security for the performance of an obligation or the repayment of a debt.

1109 : Domestic Corporate Stocks-Short Term Securities that represent ownership in a domestic corporation, entitling the owner to a proportionate profit and loss in the corporation. These securities include common and preferred stock as well as stock options.

1110 : Domestic Corporate Bonds-Short Term A certificate of debt issued by a domestic corporation guaranteeing payment of the original investment plus interest by a specified future date.

1111 : Real Estate Investments-Short Term Investments in land, including all the natural resources and permanent buildings on it.

1112 : Commercial Paper-Short Term An unsecured promissory note issued primarily by corporations for a specific amount and maturing on a specific day.

STATE OF ALABAMA CHART OF ACCOUNTSBalance Sheet Accounts - Numerical Order

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1114 : International Stocks-Short Term The number of shares representing ownership in a foreign company, entitling the owner of the stock to proportionate profit and loss in the company. This includes common and preferred stock as well as stock options.

1115 : International Bonds-Short Term Debt instruments issued by a foreign company, corporation, or government, with a written date of repayment of the original investment plus interest.

1116 : Mutual & Money Market Funds - Short Term Investments in mutual and money market funds that are being held for the production of revenue

1119 : Investments Not Otherwise Classified-Short Term Investments in securities, money markets, and mutual funds, not previously classified, that are being held for the production of revenue in the form of interest, dividends, and rental or lease payments.

1123 : Repurchase Agreements - 91 To 365 Days An agreement in which the State (buyer-lender) transfers cash to a broker-dealer or financial institution; the broker-dealer or financial institution transfers securities to the State and promises to repay the cash plus interest in exchange for the same securities or for different securities. See 1103 for terms under 91 days and 1153 for terms over 1 year.

1125 : Interest Earning Accounts

1152 : Time Deposits - Long Term Bank deposits that cannot be withdrawn within a year of the original deposit date.

1153 : Repurchase Agreements - Long Term An agreement in which the State (buyer-lender) transfers cash to a broker-dealer or financial institution; the broker-dealer or financial institution transfers securities to the State and promises to repay the cash plus interest in exchange for the same securities or for different securities. See 1103 for terms under 91 days and 1123 for terms of 91 days to 1 year.

1154 : U.S. Treasury Securities - Long Term Securities backed by the full faith and credit of the U.S. government. These securities include Treasury bills, notes, and bonds.

1155 : U.S. Agency Securities - Long Term Securities issued and sponsored by agencies or instrumentalities of the U.S. government but NOT guaranteed by the full faith and credit of the U.S. government.

1156 : State & Local Government Securities - Long Term Securities issued by state and local governments.

1157 : Mortgage Backed Securities-Long Term Securities backed by a pool of mortgages or mortgage pass-through certificates. Includes CMO'S issued by U.S. agencies such as FNMA and GNMA.

1158 : Direct Mortgage Investments-Long Term A pledge of property to a creditor as security for the performance of an obligation or the repayment of a debt.

1159 : Domestic Corporate Stocks - Long Term Securities that represent ownership in a domestic corporation entitling the owner to proportionate profit and loss of the corporation.

1160 : Domestic Corporate Bonds - Long Term Debt instruments issued by a domestic corporation that guarantees payment of the original investment plus interest at a specified future date.

1161 : Real Estate Investments-Buildings - Long Term Investments in land, including the natural resources and the permanent buildings on it.

1164 : International Stocks - Long Term Securities representing ownership in a foreign company, entitling the owner to proportionate profit and loss in the company.

1165 : International Bonds - Long Term Debt instruments issued by a foreign company, corporation or government, with a written date of repayment of the original investment plus interest.

1166 : Mutual Funds - Long Term Investments in mutual funds that are being held long term for the production of revenue.

1167 : Derivative Instruments

1169 : Long Term Investments Not Otherwise Classified Investments in securities, money markets, and mutual funds, not previously classified, that are being held for the production of revenue in the form of interest, dividends, and rental or lease payments.

1170 : Guaranteed Investment Contract (GIC)

1171 : Real Estate Investments - Land-Long Term

1174 : Commingled Funds- LT

1191 : Real Estate Investments - Accumulated Depreciation

Represents the amount of depreciation recorded on real estate investments.

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1198 : Undistributed Investment Receipts Used for deposits when it is not practical to determine the breakdown between investments and revenues earned. Use of this account results in an understatement of investment revenues, therefore any balance in this account must be cleared as soon as possible (by JV or CR modification). This account must be cleared prior to the closing of any fiscal year.

1200 : Accounts Receivable Any amounts owed on open account by individuals, companies, or other organizations for goods and services provided by the State. This should not include any receivables specifically classified elsewhere such as Due From Other Funds, Due From Other Governments, and Interest Receivable.

1201 : Billed Receivables Used by the invoice billing system in CAS. Departments generally should use 1200 Accounts Receivable.

1202 : Accrued/Unbilled Receivables Estimated amount of accounts receivable for services or goods sold but not yet billed. This account is used only in funds of colleges and universities.

1203 : Due From Other Funds Represents any accounts receivable due from another State fund. Must not be used without an entry for an equal amount to 2003 in another fund.

1204 : Interest Receivable Any amounts of accrued interest.

1205 : Due From Other Governments Represents any accounts receivable due from other governments, whether federal, state, or local.

1206 : Accounts Receivable - Employee Travel Advances Records amounts advanced to State employees for extended out-of-state travel expenses. The balance in this account must be zero at the end of the 13th period.

1207 : Due From Other Funds, Noncurrent An account used to record the loan to another fund that has an original maturity date of a year or more in the future.

1209 : Loans To Local Governments - Current A receivable account used to record the amount loaned and expected to be repaid by local governments to the State within a year.

1210 : Mortgage Loans Receivable Records amounts receivable for mortgage loans.

1211 : Notes Receivable Amounts receivable based on an unconditional written promise, signed by the maker, to pay a certain sum on demand or at a fixed future time.

1212 : Student Loans Receivable An account used to record the amount of loans to students.

1214 : Loans To Local Governments-Long Term An account used to record the amount loaned to local governments and expected to be repaid to the State. This is not expected to be repaid for at least a year or more.

1215 : Bad Checks Receivable

1217 : Taxes Receivable

1218 : Investment Sales Receivable

1220 : Employer Contributions Receivable For pension fund use only.

1221 : Member Contributions Receivable

1222 : Mortgages and Notes Receivable - Long Term

1223 : Due From Primary Government For CAFR use only. An account used by a component unit fund to record a currnt receivable from a primary government agency.

1224 : Due From Component Unit For CAFR reporting use only. An account used to record a receivable from a component unit agency.

1227 : Due From Primary Govt, Noncurrent An account used by a component unit fund to record a noncurrent receivable from a primary government agency.

1228 : Due From Component Unit, NonCurrent For CAFR reporting use only. An account used to record a noncurremt receivable from a component unit agency.

1230 : Federal On-Behalf Contributions Receivable

1233 : Billed Due From Other Funds

1240 : Accounts Receivable - RSA Clearing

1299 : Interfund Vouchers Receivable Amounts due from other state funds as evidenced by an interfund payment voucher (type 2 PV) approved and paid through the Comptroller's office. The amount accumulated in this account is cleared to cash the following night by a system generated journal entry numbered like JV 900 IFxxxxxxxxx. The amount in this account is equivalent to cash for CBAL table cash edit purposes.

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1301 : Inventories Value of materials and supplies in stock that will be consumed at a later date. This account must NOT be used for the value of personal property and equipment recorded as "property on inventory" with the State Auditor's Office.

1302 : Raw Materials Inventory The cost of all raw materials to be used in producing a product.

1303 : Work In Process The total cost of all materials put into the production process.

1304 : Finished Goods The cost of items for which production is complete.

1401 : Prepaid Expenses Used to report prepayments for goods and services.

1420 : Securities Lending Collateral Cash received as collateral for securities lending.

1451 : Restricted Assets Assets (usually of an enterprise fund) that may not be used for normal operating purposes because of the requirements of regulating authorities, provisions in bond indentures, or other legal agreements, but do not need to be accounted for in a separate fund.

1508 : Net Pension Asset

1528 : Net OPEB Asset

1600 : Easements And Land Use Rights An easement of land use right is a contractual right costing $100,000 or more related to land that the State does not own that grants the State the right to use the surface of the land (easement) or water, timber or minerals for a specific purpose.

1601 : Land The carrying value of land owned by the state. If the land was purchased, it should be recorded at acquisition cost, which includes all ancillary costs such as legal fees, filing fees, filling and excavation costs which were necessary to put the land in condition for its intended use. If the land was donated, then it should be recorded at its appraised value at the time of acquisition.

1602 : Construction In Progress The cost of any construction work that has been started but is not yet complete.

1603 : Buildings The original historical cost of a building. The amount should include the cost of the land when the cost of the land is inseparable. Should not include Semi-permanent Structures (see 1617) nor Portable and Temporary Structures (see 1628).

1613 : Museum & Other Collections-exhaustible Museum type collections of artwork such as paintings and sculptures, as well as historical and scientific artifacts that are deemed by the collection agency to be exhaustible.

1614 : Infrastructure-Road, Bridge & Tunnel Department of Transportation use only.

1615 : Historical Sites-Inexhaustible Land and structures deemed to have historical value held as permanent assets.

1616 : Infrastructure Construction in Progress Department of Transportation use only.

1617 : Semi-Permanent Structures Mobile homes, prefab buildings, sheds, trailers and similar structures which have been installed to the land and therefore do not have a State Auditor property number. Semi-permanent installation is typically evidenced by removal of wheels and axles, construction of a concrete foundation, installation of permanent plumbing, septic, and electrical service and are usually intended to remain in one place for many years.

1620 : Improvements Other Than Bldgs Permanent improvements, other than buildings, that add value to land (e.g., fences, retaining walls, sidewalks, pavements, gutters, tunnels, and bridges).

1621 : Museums & Other Collections-inexhaustible Museum type collections of artwork such as paintings and sculptures, as well as historical and scientific artifacts that are deemed by the collection agency to be inexhaustible.

1622 : Library Books & Audiovisuals Books and audiovisual equipment of colleges, schools, institutions, etc.

1625 : Software The cost of capitalizable ($100,000 or more) software, regardless of whether it is referred to by the vendor as a purchase, license, lease, rental, maintenance agreement or other terminology. Websites are considered computer software. This code includes all software regardless of what type of equipment it is installed on, including computers, telecommunication equipment, cellular and satellite phones. The amount booked should include all project costs incurred during the application development stage as defined in GASB Statement 51. These project costs may include the purchase of base software from a vendor, professional services, employee salaries, and other budget expenditures.

1628 : Other Equipment The original cost of any equipment not otherwise classified. Portable and temporary structures are included in this classification. Semi-Permanent Structures should be coded to 1617.

1630 : Amortization of Easements and Land Use Rights Total amount of accumulated amortization for easements and land use rights.

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1633 : Accumulated Depreciation - Buildings Represents the amount of depreciation recorded for buildings.

1643 : Accumulated Deprecation-works of Art Exhausted

Represents the amount of depreciation recorded for exhaustible works of art.

1647 : Accum Depr - Semi-Perm Structure Represents the amount of depreciation recorded for semi-permanent structures.

1649 : Accumulated Depreciation - Leasehold Improvement

Represents the amount of depreciation recorded for livestock.

1650 : Acc Depreciation - Improvements Other Than Buildings

Represents the amount of depreciation recorded for improvements other than Buildings.

1655 : Amortization of Software Total amount of accumulated amortizaton for software.

1658 : Accumulated Depreciation - Other Equipment Represents the amount of depreciation recorded for other equipment.

1660 : Patents, Trademarks, Copyright A patent is the grant of a property right by the U.S. Patent and Trademark Office to the inventor for an invention. A trademark is a word, name, symbol or device which is used in trade with goods to indicate the source of the goods and to distinguish them from the goods of others. A copyright is a form of protection provided to the authors of ????????????original works of authorship???????????? including literary, dramatic, musical, artistic and certain other intellectual works. Patents, Trademarks, and Copyrights are capitalized if they cost $100,000 or more.

1661 : Intangible Assets, Indefinite Life An intangible asset should be considered to have an indefinite useful life, and therefore not amortized, if there are no legal, contractual, regulatory, technological, or other factors that limit the useful life of the asset. Items of this nature are capitalized only if they cost $100,000 or more.

1662 : Intangible Assets In Progress The accumulated cost of an ongoing project to create an internally generated intangible asset. When complete, the asset should be reclassified to the appropriate intangible asset balance sheet account.

1663 : Buildings Under Capital Lease Represents the value of a building currently being acquired through a capital lease.

1664 : Equipment Under Capital Lease Represents the value of office furniture and equipment currently being acquired through a capital lease.

1665 : Automobiles Under Capital Lease Represents the value of automobiles currently being acquired through a capital lease.

1666 : Boats/Marine Equipment Capital Lease Represents the value of boats/marine equipment currently being acquired through a capital lease.

1667 : Heavy Equipment Under Capital Lease Represents the value of heavy equipment currently being acquired through a capital lease.

1668 : Aircraft Under Capital Lease Represents the value of aircraft currently being acquired through a capital lease.

1669 : Data Processing Equipment Capital Lease Represents the value of data processing equipment currently being acquired through a capital lease.

1670 : Printing/Reproduction/Photo Equipment Capital Lease

Represents the value of printing, reproduction, and photographic equipment currently being acquired through a capital lease.

1671 : Communication Equipment Capital Lease Represents the value of communication equipment currently being acquired through a capital lease.

1672 : Scientific/Technical Equipment Capital Lease Represents the value of scientific and technical equipment currently being acquired through a capital lease.

1673 : Pending Capital Asset

1674 : Memo Capital Asset

1675 : Memo Contra-Capital Asset

1687 : Other Transportation Equipment Capital Lease Represents the value of other transportation equipment currently being acquired through a capital lease.

1688 : Other Equipment Under Capital Lease Represents the value of other equipment currently being acquired through a capital lease.

1689 : Other Fixed Assets Capital Lease Represents the value of other fixed assets currently being acquired through a capital lease.

1690 : Amortization of Patents, Trademarks and Copyrights

Total amount of accumulated amortization for patents, trademarks, and copyrights.

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1693 : Accumulated Depreciation -Buildings Under Capital Lease

Represents the recorded depreciation for buildings currently being acquired through a capital lease.

1694 : Accumulated Depreciation - Office Furniture /Capital Lease

Represents the recorded depreciation for office furniture & equipment currently being acquired through a capital lease.

1695 : Accumulated Depreciation - Automobiles Under Capital Lease

Represents the depreciation recorded for automobiles currently being acquired through a capital lease.

1696 : Accumulated Depreciation - Boats/Marine Equip/Capital Lease

Represents the recorded depreciation for boats/marine equipment currently being acquired through a capital lease.

1697 : Accumulated Depreciation - Heavy Equipment/Capital Lease

Represents the recorded depreciation of heavy equipment currently being acquired through a capital lease.

1698 : Accumulated Depreciation - Aircraft Under Capital Lease

Represents the recorded depreciation of aircraft currently being acquired through a capital lease.

1699 : Accumulated Depreciation - Data Process Equipment/Cap Lease

Represents the recorded depreciation of data processing equipment currently being acquired through a capital lease.

1700 : Accumulated Depreciation-Printing/Reprod/Photo Capital Lease

Represents the recorded depreciation of printing, reproduction, and photographic equipment currently being acquired through a capital lease.

1701 : Accumulated Depreciation - Communication Equipment Cap Lease

Represents the recorded depreciation of communication equipment currently being acquired through a capital lease.

1702 : Accumulated Depreciation- Scientific/Technical Capital Lease

Represents the recorded depreciation of scientific and technical equipment currently being acquired through a capital lease.

1717 : Accumulated Depreciation - Other Transport Equip/Cap Lease

Represents the recorded depreciation of other transportation equipment under a capital lease.

1718 : Accumulated Depreciation- Other Equipment/Capital Lease

Represents the recorded depreciation of other equipment currently being acquired through a capital lease.

1719 : Accumulated Depreciation - Other Fixed Asset/Capital Lease

Represents the recorded depreciation of other fixed assets currently being acquired through a capital lease.

1720 : OPEB Def Out - Expected & Actual Experience Difference1721 : OPEB Def Out - Change in Pro & Diff Contrib & Prop Share1722 : OPEB Def Out - Change in Assumptions

1726 : OPEB Def Out - Diff Actual & Projected Invest Earnings1729 : OPEB Def Out - Subsequent Employer Contributions1730 : Deposits With Claims Payment Agent Amounts on deposit with an insurance claims paying agent. This account is used only in State

insurance funds that manage risk for property, liability, and health.1733 : Deposits With Seictf

1750 : Docks Deferred Charges, Intangible Used to record certain costs and rights of the State Docks Department which are being amortized.

1760 : Deferred Debt Financing Costs Costs associated with issuing debt that must be amortized over the life of the debt.

1770 : Deferred Outflows

1771 : Hedging Interest Rate Swap Out

1773 : Prepaid Grants

1776 : Pension Def Out Difference Actual & Projectd Invest Earnings1777 : Unamortized Loss On Revenue Bond Refunding

1778 : Unamortized Loss On General Obligation Bond Refunding1779 : Subsequent Employer Contributions

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1780 : Pension Def Out - Expected & Actual Experience Difference1781 : Pen DO-Change in Proportion & Diff Contribtn & Proport Share1782 : Pension Deferred Outflows - Change in Assumptions1790 : Equity Interest in a Joint Venture

1997 : Reserved For Memo Pre-Encumbr

1998 : Reserved For Memo Encumbrance

1999 : Other Assets For Comptroller's office use only. Used for CAFR reporting of certain non-Treasury agencies with inadequate balance sheet classifications.

2000 : Accounts Payable Any amounts owed on an open account to individuals, companies, or other organizations for goods and services provided to the State. This should not include any payables specifically classified elsewhere such as Due To Other Funds, Due to Primary Government, Due to Component Units, and Due To Other Governments.

2001 : Vouchers Payable Liabilities for goods and services evidenced by vouchers that have been preaudited and approved for payment but which have not been paid.

2002 : Warrants Payable Represents the amount of unredeemed warrants.

2003 : Due To Other Funds Represents any accounts payable due to another State fund. Must not be used without an entry for an equal amount to 1203 in another fund.

2004 : Due To Other Governments Represents any accounts payable due to other governments, whether federal, state, or local.

2005 : Salaries Payable A liability for wages and fringe benefits earned by employees but not paid as of the balance sheet date.

2006 : Eft's Payable Represents unredeemed amounts paid using electronic fund transfers rather than paper warrants.

2007 : Due To Other Funds, NonCurrent Amounts that are owed, other than charges for goods and services rendered, by a particular fund to another fund that are not due within one year.

2008 : Compensated Absences - Current This is an account used to record the current portion of the accumulated value of annual and sick leave payable upon termination or retirement.

2009 : Claims Liabilities - Current Current amount of liability for any claim or judgment made against the State.

2010 : Interest Payable Any accrued interest amounts owed.

2011 : Notes Payable - Current The face value of notes generally due within one year.

2012 : Capital Leases - Current Indicates the current portion of the liability for capital leases.

2013 : Revenue Bonds Payable - Current The amount of revenue bond principal due within one year.

2014 : General Obligation Bonds Payable - Current The current portion (amount due within one year) of bonded debt for which the full faith and credit of the State have been pledged.

2016 : Forward Delivery Agreements - Current

2017 : Claims and Judgments

2018 : Swaption - Current

2019 : Arbitrage Liability Used to record rebates owed to the Federal Government for interest earned in excess of interest expense on proceeds from tax-exempt bonds.

2020 : Investment Purchases Payable

2021 : Contingent Liabilities Items that may become liabilities as a result of conditions undetermined at a given date, such as guarantees, pending lawsuits, judgments under appeal, or unsettled disputed claims. In order to record a contingent liability, the loss must be probable and the amount of the loss must be reasonably estimable.

2022 : Tax Refunds Payable

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2023 : Due To Primary Government Any amounts due to the primary government from a component unit.

2024 : Due To Component Unit Amounts owed to a component unit state agency.

2027 : Due To Primary Government, Noncurrent Any noncurrent amounts due to the primary government from a component unit.

2028 : Due To Component Unit, Noncurrent Noncurrent amounts owed to a component unit state agency.

2050 : Deferred Revenue - Current For governmental funds, deferred revenue represents items received but not yet recognized because they are not available for expenditure until a subsequent period. For proprietary funds, deferred revenue represents funds received but not yet earned.

2060 : Insurance Claims -Incurred But Not Reported Estimated liability for claims already incurred but not reported. This account is used only in funds that manage risk for State property and employees.

2061 : Unpaid Claims And Expense The amount needed to provide for the ultimate cost of claims that have been reported. This account is used only in State insurance funds that manage risk for property, liability, and health.

2066 : Other Noncurrent Liabilities - Due in One Year

2098 : Travel Vouchers Payable

2099 : Interfund Vouchers Payable Amounts due to other state funds as evidenced by an interfund payment voucher (type 2 PV) approved and paid through the Comptroller's office. The amount accumulated in this account is cleared to cash the following night by a system generated journal entry numbered like JV 900 IFxxxxxxxxx. The amount in this account is equivalent to a reduction in cash for CBAL table cash edit purposes.

2100 : Other Current Liabilities

2101 : Cancel Vouchers Payable Used by the Comptroller's office in processing certain types of warrant cancellations.

2102 : Warrants Payable Adjustments For CAFR

2140 : Payroll - RSA Clearing

2501 : Revenue Bonds Payable - Long Term The amount of revenue bond principal due after one year.

2502 : General Obligation Bonds Payable - Long Term The long term portion (amount due after one year) of bonds for which the full faith and credit of the State have been pledged.

2505 : Capital Lease Obligations, Long Term The long-term portions of any capital lease obligation.

2506 : Compensated Absences Long Term This is an account used to record the long-term portion of the accumulated value of annual and sick leave payable upon termination or retirement.

2507 : Notes Payable, Long Term Outstanding balance of any type of note payable due beyond one year.

2508 : Net Pension Obligation The portion of the actuarial present value of total projected benefits estimated to be payable in the future as a result of employee service to date, with the portion attributable to credited service to date calculated with or without projected salary increases.

2510 : Mortgages Payable The amount owed on mortgages.

2512 : Forward Delivery Agreements-Long Term For Comptroller's office use only.

2513 : Claims & Judgments Liabilities - Long Term Represents long-term liabilities for judgments against the state.

2514 : Long Term Obligations To Local Governments Amounts due to local governments, which will not be paid for at least a year or more.

2515 : Swaption-Long Term

2516 : Other Post-Employment Benefits

2517 : Net Pension Liability

2519 : Tuition Benefits Payable The long-term portion of the actuarially determined present value of future tuition obligations of the Prepaid Affordable College Tuition program.

2520 : Securities Lending Obligation

2527 : Net OPEB Liability

2531 : Discount On Revenue Bonds Payable To record the unamortized discount on revenue bonds.

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2532 : Discount On General Obligation Bonds Payable To record an unamortized discount on general obligation bonds.

2535 : Premiums On Revenue Bonds Payable To record unamortized premium on revenue bonds.

2537 : Unamortized Gain Revenue Bond Refund To record unamortized loss on revenue bond refundings.

2538 : Unamortized Gain General Obligation Bond Refund

To record unamortized loss on general obligation bond refundings.

2539 : Premiums On General Obligation Bonds Payable

2550 : Deferred Revenue - Noncurrent Amounts for which asset recognition criteria have been met, but for which revenue recognition criteria have not been met.

2600 : Other Noncurrent Liabilities

2611 : Investments Negative Fair Value Long Term- CAFR2701 : Contractor's Retainage Used by the Department of Transportation to record certain amounts withheld from contractors.

2720 : OPEB Def In - Expected & Actual Experience Difference2721 : OPEB DI-Change in Proportion & Diff Contrib & Proport Share2722 : OPEB Deferred Inflows - Change in Assumptions

2726 : OPEB Def In Difference Actual & Projectd Invest Earnings2770 : Deferred Inflows

2771 : Hedging Interest Rate Swaps - Deferred Inflow

2772 : Deferred Inflow - Advanced Grant Revenue (Nonexch Transact)2773 : Split Interest - Remainder Interest

2774 : Unavailable Revenues

2775 : Advanced Imposed Nonexchange Revenues

2776 : Pension Def In Difference Actual & Projectd Invest Earnings2780 : Pension Def In - Expected & Actual Experience Difference2781 : Pen DI-Change in Proportion & Diff Contribtn & Proport Share2782 : Pension Deferred Inflows - Change in Assumptions2801 : Ala Collegiate Tags Amount due to the university as their share of collegiate motor vehicle tags.

2802 : Aub Collegiate Tags Amount due to the university as their share of collegiate motor vehicle tags.

2803 : Tuskegee Coll Tags Amount due to the university as their share of collegiate motor vehicle tags.

2804 : South Ala Coll Tags Amount due to the university as their share of collegiate motor vehicle tags.

2805 : North Ala Coll Tags Amount due to the university as their share of collegiate motor vehicle tags.

2806 : Jacksonville St Tag Amount due to the university as their share of collegiate motor vehicle tags.

2807 : West Ala Coll Tags Amount due to the university as their share of collegiate motor vehicle tags.

2808 : Ala A&M Coll Tags Amount due to the university as their share of collegiate motor vehicle tags.

2809 : Ala State Coll Tags Amount due to the university as their share of collegiate motor vehicle tags.

2810 : Spring Hill Coll Amount due to the college as their share of collegiate motor vehicle tags.

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2811 : Samford Coll Tags Amount due to the university as their share of collegiate motor vehicle tags.

2812 : Troy St Coll Tags Amount due to university as their share of collegiate motor vehicle tags.

2813 : Ala-Bham Coll Tags Amount due to the university as their share of collegiate motor vehicle tags.

2814 : Huntingdon Coll Tag Amount due to the college as their share of collegiate motor vehicle tags.

2815 : B'Ham Southern Tags Amount due the university as their share of collegiate motor vehicle tags.

2816 : Montevallo Coll Tag Amount due the university as their share of collegiate motor vehicle tags.

2817 : U Of Ala Huntsv Tag Amount due the university as their share of collegiate motor vehicle tags.

2818 : Athens College Tags Amount due the college as their share of collegiate motor vehicle tags.

2819 : Miles College Tags Amount due the college as their share of collegiate motor vehicle tags.

2820 : Stillman Coll Tags Amount due the college as their share of collegiate motor vehicle tags.

2821 : Talladega Coll Tags Amount due the college as their share of collegiate motor vehicle tags.

2822 : Faulkner Unv Tags Amount due the university as their share of collegiate motor vehicle tags.

2823 : Unv Of Mobile Tags Amount due the university as their share of collegiate motor vehicle tags.

2824 : Selma University Amount due the university as their share of collegiate motor vehicle tags.

2825 : Judson College Amount due to the organization as their share of special motor vehicle tags.

2826 : Oakwood College Amount due the college as their share of collegiate motor vehicle tags.

2836 : Breast Cancer Amount due to the organization as their share of special motor vehicle tags.

2837 : Spay-Neuter Amount due to the organization as their share of special motor vehicle tags.

2838 : Fight Breast Can Amount due to the organization as their share of special motor vehicle tags.

2839 : Ala Treasure For Amount due to the organization as their share of special motor vehicle tags.

2840 : Saltwater Fishing Amount due to the organization as their share of special motor vehicle tags.

2841 : Marine Corp League Amount due to the organization as their share of special motor vehicle tags.

2842 : Freemason Tag Amount due to the organization as their share of special motor vehicle tags.

2843 : Alabama Tennis Foun Amount due to the organization as their share of special motor vehicle tags.

2844 : Fight Cystic Fibros Amount due to the organization as their share of special motor vehicle tags.

2845 : Huntsville Hospital Amount due to the organization as their share of special motor vehicle tags.

2846 : Alpha Kappa Alpha Amount due to the organization as their share of special motor vehicle tags.

2847 : Friends Of Coal Amount due to the organization as their share of special motor vehicle tags.

2848 : Whitetail Warrior Amount due to the organization as their share of special motor vehicle tags.

2849 : Hope Kids Diabetes Amount due to the organization as their share of special motor vehicle tags.

2850 : Law Enforcemnt Mem Amount due to the organization as their share of special motor vehicle tags.

2851 : Zeta Phi Beta Amount due to the organization as their share of special motor vehicle tags.

2852 : Rotary Internationl Amount due to the organization as their share of special motor vehicle tags.

2853 : Auburn University Montgomery Amount due to the organization as their share of special motor vehicle tags.

2854 : Prostate Cancer Research Amount due to the organization as their share of special motor vehicle tags.

2855 : Colon Cancer Awareness Amount due to the organization as their share of special motor vehicle tags.

2856 : Jefferson State Community College Amount due to the organization as their share of special motor vehicle tags.

2857 : Thank A Lineman Amount due to the organization as their share of special motor vehicle tags.

10/3/2019 3:04:11 PM10 of 21

2858 : Prince Hall Grande Lodge Amount due to the organization as their share of special motor vehicle tags.

2859 : Transverse Myelitis Research Amount due to the organization as their share of special motor vehicle tags.

2860 : University Of Mississippi Amount due to the organization as their share of special motor vehicle tags.

2861 : Don't Tread On Me Amount due to the organization as their share of special motor vehicle tags.

2862 : Ph Grand Lodge Amount due to the organization as their share of special motor vehicle tags.

2863 : Omega Psi Phi Amount due to the organization as their share of special motor vehicle tags.

2864 : Alpha Phi Alpha Amount due to the organization as their share of special motor vehicle tags.

2865 : Ala Nurses Foundtn Amount due to the organization as their share of special motor vehicle tags.

2866 : Sickle Cell Awareness Amount due to the organization as their share of special motor vehicle tags.

2867 : Poultry Amount due to the organization as their share of special motor vehicle tags.

2868 : Alabama Joint Fire Council Amount due to the organization as their share of special motor vehicle tags.

2869 : Ronald McDonald House Amount due to the organization as their share of special motor vehicle tags.

2870 : I Share the Road Amount due to the organization as their share of special motor vehicle tags.

2871 : Mending Kids Hearts Amount due to the organization as their share of special motor vehicle tags.

2872 : K9's for Vets Amount due to the organization as their share of special motor vehicle tags.

2873 : King's Home Amount due to the organization as their share of special motor vehicle tags.

2874 : Home Builders Association Amount due to the organization as their share of special motor vehicle tags.

2875 : Habitat for Humanity Amount due to the organization as their share of special motor vehicle tags.

2876 : God Bless Personal Amount due to the organization as their share of special motor vehicle tags.

2877 : Civitan Intl Fund Amount due the Civitan International Fund as their share of motor vehicle tags.

2878 : Ala Ducks Unlimited Amount due to the organization as their share of special motor vehicle tags.

2879 : Environmental Legcy Amount due the Cahawba Advisory committee as their share of motor vehicle tags.

2880 : Ala Cattlemen's Fnd Amount due to the organization as their share of special motor vehicle tags.

2881 : Ovarian Cancer Amount due to the organization as their share of special motor vehicle tags.

2882 : Al Wildlife Fed Tag Amount due the Ala Wildlife Federation Tags as their share of motor vehicle tags.

2883 : Sons Confed Vet Tag Amount due the Sons Confederate Veterans as their share of motor vehicle tags.

2884 : Nat Guard Foundatn Amount due to the organization as their share of special motor vehicle tags.

2885 : Save Cahaba River Amount due to the organization as their share of special motor vehicle tags.

2886 : Frat Order Police Amount due to the organization as their share of special motor vehicle tags.

2887 : Alabama Forests Amount due to the organization as their share of special motor vehicle tags.

2888 : Ag Tag Amount due to the organization as their share of special motor vehicle tags.

2889 : Delta Sigma Theta Amount due to the organization as their share of special motor vehicle tags.

2890 : Autism Awareness Amount due to the organization as their share of special motor vehicle tags.

2891 : Support Adoption Amount due to the organization as their share of special motor vehicle tags.

2892 : Curing Chldhd Cncr Amount due to the organization as their share of special motor vehicle tags.

2893 : Nat'l Wld Turky Fd Amount due to the organization as their share of special motor vehicle tags.

2894 : Babbr Vntg Mtrspts Amount due to the organization as their share of special motor vehicle tags.

2895 : Save The Saturn V Amount due to the organization as their share of special motor vehicle tags.

10/3/2019 3:04:11 PM11 of 21

2896 : Race Plates Amount due to the organization as their share of special motor vehicle tags.

2897 : Viet Vet Of Amer Amount due to the organization as their share of special motor vehicle tags.

2898 : Kappa Alpha Psi Amount due to the organization as their share of special motor vehicle tags.

2899 : Support Our Troops Amount due to the organization as their share of special motor vehicle tags.

2901 : Vouchers Payable Adjustments Used to move expenditures and/or revenues between accounting fiscal years within the same fund. To move expenditures and/or revenues between funds, use "Due To" and "Due From Other Funds" (1203, 2003).

2902 : Payables Reporting Adjustments For Comptroller's office use only. Used to reclassify vouchers payable to specific payable categories such as Due to Other Funds, Accounts Payable, and Due to Other Governments.

2940 : Agency Due To Account

3001 : Reserved For Encumbrances Represents the estimated amount of fund balance (and allotment) reserved for commitments related to purchase orders and contracts.

3002 : Reserved For Pre-Encumbrances Represents the estimated amount of fund balance (and appropriation) which is necessary to cover the amount of outstanding requisitions. This is a memo entry only, which does not appear on the State's balance sheet.

3003 : Reserved For Inventory A segregation of fund balance which indicates that assets equal to the amount of the reserve are invested in inventories and are therefore not available for appropriation.

3004 : Reserved Restricted Assets

3005 : Reserved for Long-term Receivables

3020 : Reserved For Debt Service Represents a portion of fund equity that is segregated for payment of debt service.

3031 : Reserved For Investment, ADECA Energy Amounts reserved in accordance with settlement agreements filed in US District Court.

3033 : Reserved 1st Quarter Operations, Surplus Property

Unencumbered moneys up to an amount equal to operating expenses of the previous fourth quarter are reserved in accordance with 41-16-122(c).

3041 : Reserved Local Government Unrealized Gain

3042 : Reserved Forever Wild Unrealized Gain

3044 : Reserved for Capital Improvement Trust

3045 : General Fund Rainy Day Acct

3046 : Education Trust Fund Rainy Day Acct

3051 : Restricted for Economic Development & Regulation3052 : Restricted for Educational Programs

3053 : Restricted For Natural Resources

3054 : Restricted For Health Programs

3055 : Restricted For Social Services

3056 : Restricted for Protection of Persons and Property

3057 : Restricted For Transportation

3058 : Restricted For General Government

3059 : Restricted For Other Purposes

3061 : Restricted Capital Projects

3077 : Reserve Private Purpose Trust

3080 : Reserved For Unemployment Compensation

3082 : Reserved For Alabama Trust Fund Represents the fund balance of the Alabama Trust Fund, which is reserved by constitutional amendment.

10/3/2019 3:04:11 PM12 of 21

3088 : Reservd For Donor Restrictions Fund balance that is reserved for usage in accordance with donor restrictions.

3091 : Reserved Forever Wild Stewards Represents the fund balance of the Forever Wild Stewardship Account, which is reserved by constitutional amendment.

3094 : Reserved For Permanent Trust Capital

3096 : Restricted Expendable Perm Trust

3099 : Reserved Encumbrance Payroll

3101 : Designated Fund Balance Equity that is set aside by action of management and is not available for general use.

3102 : Restricted For Debt Service Segregation of a portion of fund balance for resources designated for the payment of general long term debt principal and interest maturing in future years.

3103 : Restricted For Capital Projects Equity set aside by management for capital projects.

3111 : Committed for Economic Development and Regulation3112 : Committed for Educational and Cultural Resources3113 : Committed for Natural resources and Recreation

3114 : Committed for Health

3115 : Committed for Social Services

3116 : Committed for Protection of Persons and Property3117 : Committed For Transportation

3118 : Commited for General Government

3119 : Committed For Other Purposes

3121 : Assigned for Economic Development and Regulation3122 : Assigned for Educational and Cultural Resources

3123 : Assigned for Natural resources and Recreation

3124 : Assigned for Health

3125 : Assigned for Social Services

3126 : Assigned for Protection of Persons and Property

3127 : Assigned For Transportation

3128 : Assigned for General Government

3129 : Assigned For Other Purposes

3201 : Unreserved Fund Balance Represents the portion of fund equity that is not reserved for any future use and therefore is available for appropriation or expenditure.

3211 : Unreserved General Fund - Unclaimed Property For use in the general fund only to track the amount of money potentially owed back to Unclaimed Property.

3301 : Investment In Fixed Assets An account that represents the state's equity in general fixed assets. This account is used only in the General Fixed Assets Account Group.

3302 : Debt Related To Capital Assets An account that represents the unpaid balance of loans relating to capital assets.

3400 : Reserve For Pension Benefits Pension trust fund reserve for amounts set aside for the payment of benefits to retired members and to beneficiaries.

3902 : Encumbrances Reporting Adjustment Used by the Comptroller's office in CAFR reporting to eliminate encumbrances from the balance sheet of proprietary funds, in accordance with GASB standards.

3942 : Res For Hwy Equip Replacement Used by the Department of Transportation to reserve funds for the replacement of equipment in accordance with the Code of Alabama 1975 ????????????????????????????????23-1-50.1.

10/3/2019 3:04:11 PM13 of 21

4000 : Reserved Children Policy Council Comptroller and Budget use only.

4002 : Reserved Abc Board Tobacco Comptroller and Budget use only.

4006 : Reserved Juvenile Probation Fund Comptroller and Budget use only.

4008 : Reserved Education Dept Tobacco Comptroller and Budget use only.

4010 : Reserved Finance Tobacco Growers Comptroller and Budget use only.

4011 : Reserved Health Dept Tobacco Comptroller and Budget use only.

4016 : Reserved Human Resources Tobacco Comptroller and Budget use only.

4021 : Reserved Youth Services Tobacco Comptroller and Budget use only.

4048 : Reserved Forensic Sciences Comptroller and Budget use only.

4060 : Reserved Senior Services Trust Comptroller and Budget use only.

4061 : Reserved Mental Health Tobacco Comptroller and Budget use only.

4062 : Reserved For Medicaid Tobacco Comptroller and Budget use only.

4073 : Reserved Children's Trust Fund Comptroller and Budget use only.

4087 : Reserved Rehabilitation Service Comptroller and Budget use only.

4111 : Reserved General Fund Tobacco Comptroller and Budget use only.

4120 : Reserved Children First Trust Comptroller and Budget use only.

4162 : Reserved Medicaid - General Fund Comptroller and Budget use only.

4262 : Reserved Aging Medicaid Waiver GF Comptroller and Budget use only.

4359 : Reserved Multiple Needs Children Comptroller and Budget use only.

4400 : Prior Year Allotment Reserved Comptroller and Budget use only.

4420 : End Of Year Cash Reserved For Purchase Orders Comptroller and Budget use only.

4450 : End Of Year Cash Reserved For Capital Outlay Comptroller and Budget use only.

4576 : Reserved Twentyfirst Century Comptroller and Budget use only.

5801 : Alabama Educational Television

5802 : Alabama Food Bank

5803 : Friends of Tuskegee Airmen NH Site

5804 : Alabama School of Mathematics and Science

5805 : Alabama Yoga & Love

5806 : Angel Burn Walk

5807 : Brady Hoffman Foundation

5808 : Colon Cancer Awareness

5809 : Cancer Research

5810 : Donate Life

5811 : Down Syndrome

5812 : GYN Cancer Awareness

5813 : Kruzn for a Kure

5814 : Alabama Shakespeare Festival

5815 : Georgia Tech

10/3/2019 3:04:11 PM14 of 21

5816 : Homelessness

5817 : Prostate Cancer Research

5818 : Together We Can Stop Gun Violence

5819 : Cherokee Tribe of Northeast Alabama

5820 : Equine Tag

5821 : United Ability

5822 : World Language Education

5823 : Hunt Alabama

5824 : Thank A Lineman

5825 : Louisiana State University

5826 : Quail Forever

5827 : Albertville City Schools Foundation

5828 : Helen Keller Foundation for Research & Education5829 : Suicide Prevention

6070 : Individual Income Tax Refunds

6071 : Corporate Income Tax Refunds

7002 : Privilege Tax To Be Distributed

7015 : Traffic Infraction Penalty $7

7016 : Traffic Infraction Penalty 8.5

7036 : Sale Tax Lands-City/County Undistributed

7040 : Beer Taxes To Be Distributed

7053 : Water & Gas Public Utility Tax

7070 : Individual Income Tax Collections

7071 : Corporate Income Tax Collections

7072 : Financial Institution Excise Undistributed

7080 : Sales Tax Collections

7081 : Simplied Sellers Use Tax Undistributed

7082 : Aviation Fuel Tax Undistributed

7083 : Gasoline Tax To Be Distributed

7084 : Gas Refunds Rebuild AL Act 2019-2

7085 : Diesel Refunds Rebuild AL Act 2019-2

7086 : Other Motor Fuels

7089 : Cigarette Tax Undistributed

7090 : $.02 Gas Tax Act 2015-54

7092 : .04 Gas Tax, Act 80-427

7093 : Lubricating Oil Tax,Act 80-427

7094 : Motor Fuels Tax, Act 80-427

10/3/2019 3:04:11 PM15 of 21

7097 : 5C Gasoline Tax,Act 92-203

7099 : Ifta Taxes

7100 : Coal Tonnage Severance

7101 : Forest Products Severance

7103 : Oil & Gas Leases Production 8%

7104 : Oil & Gas Leases Production General Fund

7105 : Oil & Gas Leases - Offshore

7106 : Oil & Gas Leases Production 4%

7107 : Oil & Gas Production General Fund Transfer

7109 : Oil And Gas Production Escrow

7111 : Motor Carrier Mileage

7145 : Cosmetology 2 Yr License

7149 : Engineers/Land Surveyors

7161 : Real Estate Renewals Future year's portion of the Real Estate Commission's multi-year license renewals.

7162 : Real Estate Originals Future year's portion of the Real Estate Commission's multi-year licenses.

7193 : General Contract Additional Fee Higher Education7264 : Abc Licenses

7285 : Filing Fees

7286 : Licenses Transfer Fees

7292 : Wholesale Oil Company License

7360 : Ifta Decals

7364 : Motor Carrier

7380 : Hazardous Waste Fee

7407 : Temporary License Tags

7409 : Irp Receipts - In-State

7419 : Irp Receipts - Out-Of-State

7421 : Shrimp & Seafood Promotion Fee

7423 : Cattle Promotion Fees

7425 : Sheep And Goat Promotion Fees

7433 : Pecan Promotion Fees

7434 : Peanut Promotion Fees

7438 : Poultry Promotion Fees

7441 : Soybean Promo Fees-Act 227

7444 : Cotton Promo Fees

7446 : Wheat & Feed Grain Promo Fees

7448 : Catfish Feed Promo Fees

7474 : Ucc Prepaid Deposits

10/3/2019 3:04:11 PM16 of 21

7490 : Docket/Copy Fees To Be Distributed

7510 : Petroleum Commodities Inspection Fee Escrow

7511 : Petroleum Commodities Inspection Fee Refunds

7540 : Handicapped Fines-Local

7586 : CNG/LNG Motor Vehicle Excise Tax

7590 : ABC Late Penalty License Renewal

7598 : Legal Violations

7607 : Amounts Held For Court Settlement

7666 : Amendment 666 Held For Local Governments

7745 : Amts Held DOC/DMH Medical Claims

7773 : Pay Telephone Reimbursements

7825 : Cash Conduit Grants Due Local

7890 : Abc License County

7891 : Wholesale Beer Tax-Counties

7893 : Local Sales & Use Tax

7894 : Beer Tax Collections-Local Governments

7895 : Table Wine Collections Local Governments

7896 : Tobacco Tax - County

7897 : Coal Severance Tax

7899 : Federal Flood Control Proceeds

7900 : Abandoned Property

7901 : Land Reclamation Performance Bonds

7902 : Motor Vehicle Accident Bonds

7905 : Tobacco & Cigarette Tax Refund

7908 : Solid Waste Disposal Refunds

7909 : Amounts Held Pending Distribution Amounts held temporarily pending determination of the proper distribution to other State funds. This account must have a zero balance at the end of the thirteenth period every year.

7910 : Children's Trust Fund

7911 : Itinerant Vendors Bonds

7913 : Third Party Collections-Medicaid

7914 : Refunds-Child Support Payments

7930 : Child Support Collections

7932 : Child Support Collections Due AOC

7940 : Amounts Held In Custody For Others Amounts temporarily held in custody for individuals, private organizations or other governments.

7941 : 3RD Party Refund Due Employees

7942 : Replacement Amounts Payable

7943 : Refunds Due From Overpayments

7944 : Amts Held For Defeased Bonds

10/3/2019 3:04:11 PM17 of 21

7945 : Amts Held For Other Funds

7946 : Amounts Held For EBT Cash Out

7947 : Insurance Refund Due Employer

7948 : Seictf Self Insured Deposits

7949 : Reserved Refunds Due From Overpayments

7959 : Cullman County Gas Taxes

7960 : County Gasoline Taxes

7961 : Local Solid Minerals Taxes

7962 : Local Motor Vehicle Escrow

7970 : Surety Bonds And Deposits Held

7980 : Privilege License Escrow

7981 : Invalid Eft Transactions

7982 : Initial Eft Deposits

7983 : Credit Card Collections

7984 : Direct Debit Escrow

7986 : Lock Box Deposits

8070 : Indiv Income Tax Distributions

8071 : Corp Income Tax Distributions

8078 : Sales Tax Discount-Parks Bonds

8080 : Sales Tax Distributions

8082 : Accountability Act

9000 : ERISA Administrative Service. Income, Non 1% Comptroller's Office use only

9003 : ERISA Administrative Service 1% Pre-Tax Comptroller's Office use only

9020 : Pact 1 Comptroller's Office use only

9021 : Vulcan Life Insurance Co Comptroller's Office use only

9022 : ERISA Administrative Service 1% Post-Tax Comptroller's Office use only

9023 : SEIB Health Care Reimbursement Comptroller's Office use only

9024 : SEIB Dependent Care Reimbursement Comptroller's Office use only

9027 : Seib Claims Comptroller's Office use only

9041 : Aig Group Personal Lines Insur Comptroller's Office use only

9050 : Salary Refunds Payable Comptroller's Office use only

9051 : Flex Plan Refunds Payable Comptroller's Office use only

9090 : Employees' Bankruptcy escrow Account Comptroller's Office use only

9100 : State Employees Insurance Fund Comptroller's Office use only

9200 : Ala Peace Officers Comptroller's Office use only

9201 : Rsa Parking Deck Fees Comptroller's Office use only

9207 : World Gym Fitness Center Comptroller's Office use only

9210 : Gold's Gym Comptroller's Office use only

10/3/2019 3:04:11 PM18 of 21

9228 : South Baldwin United Way Comptroller's Office use only

9230 : Alabama State Correctional Association Comptroller's Office use only

9242 : Foster Care Trust Fund - Dhr Comptroller's Office use only

9243 : Correction Peace Officers Foundation Comptroller's Office use only

9245 : Alabama State Police Association Comptroller's Office use only

9246 : Southern States Police Benevolent Association Comptroller's Office use only

9250 : Alabama State Troopers Association Comptroller's Office use only

9251 : Alabama Trooper PAC Comptroller's Office use only

9255 : Alabama Court Clerks Association Comptroller's Office use only

9256 : Alabama Court Clerks & Registers Association Comptroller's Office use only

9260 : Seapac Comptroller's Office use only

9261 : Treasurer Alpha Comptroller's Office use only

9265 : The State Employees Union Comptroller's Office use only

9275 : Jefferson County Treasurer (Park) Comptroller's Office use only

9285 : Sde Unit Aea Dues Comptroller's Office use only

9287 : National Rehabilitation Association Comptroller's Office use only

9292 : Dmh Room Charges Comptroller's Office use only

9295 : Dmh Other Charges Comptroller's Office use only

9296 : Pse Local 1279 Dues Comptroller's Office use only

9300 : Paramount Life Insurance Company Comptroller's Office use only

9302 : Pact 2 Comptroller's Office use only

9303 : Pact 3 Comptroller's Office use only

9304 : Pact 4 Comptroller's Office use only

9305 : Pact 5 Comptroller's Office use only

9306 : Pact 6 Comptroller's Office use only

9307 : Pact 7 Comptroller's Office use only

9308 : Pact 8 Comptroller's Office use only

9309 : Pact 9 Comptroller's Office use only

9310 : Pact 10 Comptroller's Office use only

9311 : United Way Of The Shoals Area Comptroller's Office use only

9312 : United Way Of Morgan County Comptroller's Office use only

9313 : United Way Of Madison County Comptroller's Office use only

9314 : United Way Tuscaloosa County Comptroller's Office use only

9315 : United Way Of Central Alabama Comptroller's Office use only

9316 : United Way Of Etowah County Comptroller's Office use only

9317 : United Way Of Sylacauga Comptroller's Office use only

9318 : United Way Of Calhoun County Comptroller's Office use only

9319 : United Way Selma & Dallas Co Comptroller's Office use only

10/3/2019 3:04:11 PM19 of 21

9320 : Montgomery Area United Way Comptroller's Office use only

9321 : United Way Of Southwest Ala Comptroller's Office use only

9322 : Wiregrass United Way Comptroller's Office use only

9323 : United Way Of Russell County Comptroller's Office use only

9324 : United Givers Fund Dekalb County Comptroller's Office use only

9326 : Unemployment Compensation -Dir Comptroller's Office use only

9400 : Employees' Credit Union Comptroller's Office use only

9401 : Indus Relations Credit Union Comptroller's Office use only

9402 : Mental Health Credit Union Comptroller's Office use only

9403 : Docks & Terminal Credit Union Comptroller's Office use only

9450 : Employees Association Dues Comptroller's Office use only

9452 : Aea Member Benefits Comptroller's Office use only

9453 : Apeal Dues - Single Comptroller's Office use only

9454 : Apeal Dues - Double Comptroller's Office use only

9455 : Peiraf - Deferred Compensation Comptroller's Office use only

9456 : 401A-Prudential Deferred Comp Comptroller's Office use only

9460 : PEBSCO FBO Alabama Deferred Compensation Comptroller's Office use only

9461 : Great West Alabama Deferred Comp Comptroller's Office use only

9470 : Colonial Bank Comptroller's Office use only

9500 : Employees Retirement Fund-Employee Share Comptroller's Office use only

9501 : Teachers Retirement Fund-Employee Share Comptroller's Office use only

9502 : Judicial Retirement Fund-Employee Share Comptroller's Office use only

9503 : Clerks-Registers Supernumerary Comptroller's Office use only

9504 : District Attorney Retirement Group 3 Comptroller's Office use only

9506 : JDFG3 Employee Share Comptroller's Office use only

9600 : Savings Bonds Comptroller's Office use only

9605 : Birmingham City Occupation Tax Comptroller's Office use only

9610 : Gadsden City Occupational Tax Comptroller's Office use only

9615 : Auburn City Occupational Tax Comptroller's Office use only

9620 : Opelika City Occupational Tax Comptroller's Office use only

9625 : Attalla City Occupational Tax Comptroller's Office use only

9630 : Rainbow City Occupational Tax Comptroller's Office use only

9635 : Hamilton City Occupational Tax Comptroller's Office use only

9640 : Glencoe City Occupational Tax Comptroller's Office use only

9645 : New York City Tax Comptroller's Office use only

9650 : Jefferson Co Occupational Tax Comptroller's Office use only

9651 : Mountain Brook Occupational Tax Comptroller's Office use only

9655 : Bessemer City Occupational Tax Comptroller's Office use only

10/3/2019 3:04:11 PM20 of 21

9660 : Irondale City Occupational Tax Comptroller's Office use only

9668 : Haleyville Occupational Tax Comptroller's Office use only

9680 : Employees IRS Levy Escrow Account Comptroller's Office use only

9685 : Employees Child Support Escrow Account Comptroller's Office use only

9690 : Employees Garnishment Escrow Account Comptroller's Office use only

9695 : Tuskegee Occupational Tax Comptroller's Office use only

9700 : Department Finance State Withholding Tax Comptroller's Office use only

9705 : Georgia-State Withholding Tax Comptroller's Office use only

9710 : Kentucky-State Withholding Tax Comptroller's Office use only

9715 : Mississippi-State Withholding Tax Comptroller's Office use only

9720 : North Carolina-State Withholding Tax Comptroller's Office use only

9725 : New York-State Withholding Tax Comptroller's Office use only

9800 : Federal Withholding Tax Comptroller's Office use only

9901 : Employer Amount - Employee Retirement Fund Comptroller's Office use only

9902 : Employer Health Insurance Cost Comptroller's Office use only

9903 : Employee and Employer FICA Cost Comptroller's Office use only

9904 : Employer Amount - Judicial Retirement Fund Comptroller's Office use only

9906 : JDFG3 Employer Share Comptroller's Office use only

9999 : Payroll Correction Account Comptroller's Office use only

10/3/2019 3:04:11 PM21 of 21